Subheading · Chapter 33 · Heading 3301

3301.13

3301.13: Essential oils of citrus fruit: of lemon

Official description Of lemon

3301.13 is a six-digit subheading of heading 3301, essential oils, chapter 33.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3301 13 00 00 Of lemon
  2. 3301 13 10 00 Not deterpenated Free
  3. 3301 13 90 00 Deterpenated Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£8m-2.1% · previous 12 months
Average import price£13.54 per kg
Jan 2024: £1mFeb 2024: £768kMar 2024: £367kApr 2024: £1.5mMay 2024: £272kJun 2024: £1.7mJul 2024: £503kAug 2024: £653kSept 2024: £400kOct 2024: £1.1mNov 2024: £390kDec 2024: £324kJan 2025: £575kFeb 2025: £437kMar 2025: £715kApr 2025: £1.1mMay 2025: £713kJun 2025: £700kJul 2025: £919kAug 2025: £849kSept 2025: £2mOct 2025: £446kNov 2025: £568kDec 2025: £438kJan 2026: £342kFeb 2026: £482kMar 2026: £834kApr 2026: £459kMay 2026: £524kJun 2026: £576kJul 2026: £854kAug 2026: £494k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £2.9m 35.7% +13.1%
Argentina £2.8m 34.4% +9.8%
Spain £935k 11.6% +12.8%
South Africa £628k 7.8% -21.8%
United States £364k 4.5% -4.5%
Germany £268k 3.3% +328.3%
Uruguay £72k 0.9% +150%
Ireland £30k 0.4% -85.2%

Same subheading in other tariffs

World trade in 2024

3301.13 · US$529m

Trade value (US$) no reported trade < US$59kUS$59k+US$1m+US$13m+> US$48m

Exports: 96
  1. Argentina: US$197m
  2. Peru: US$107m
  3. Italy: US$48m
  4. United States: US$33m
  5. Brazil: US$17m
  6. Germany: US$17m
  7. Mexico: US$16m
  8. South Africa: US$16m
  9. Uruguay: US$13m
  10. Spain: US$13m
  11. France: US$10m
  12. United Kingdom: US$9m
  13. Switzerland: US$6m
  14. Ireland: US$5m
  15. China: US$3m
  16. Canada: US$3m
  17. Poland: US$3m
  18. Sri Lanka: US$2m
  19. Netherlands: US$2m
  20. Japan: US$1m
  21. Singapore: US$1m
  22. Belgium: US$1m
  23. Bolivia: US$871k
  24. India: US$813k
  25. Guatemala: US$767k
  26. Egypt: US$612k
  27. Austria: US$416k
  28. Australia: US$296k
  29. Malaysia: US$226k
  30. Pakistan: US$226k
  31. Croatia: US$182k
  32. Indonesia: US$117k
  33. Bulgaria: US$100k
  34. United Arab Emirates: US$93k
  35. Morocco: US$77k
  36. Taiwan: US$75k
  37. Greece: US$74k
  38. Romania: US$70k
  39. Israel: US$64k
  40. Latvia: US$61k
  41. Hong Kong SAR China: US$61k
  42. Denmark: US$59k
  43. Ukraine: US$59k
  44. Türkiye: US$52k
  45. Czechia: US$49k
  46. Norway: US$43k
  47. Panama: US$37k
  48. Slovenia: US$35k
  49. Mauritius: US$33k
  50. Cyprus: US$32k
  51. Thailand: US$29k
  52. South Korea: US$29k
  53. Vietnam: US$26k
  54. Slovakia: US$24k
  55. Hungary: US$23k
  56. Russia: US$21k
  57. Serbia: US$18k
  58. Sweden: US$17k
  59. Uganda: US$17k
  60. New Zealand: US$9k

Top exporters

RankCountryValueShare
1 Argentina US$197m 37.2%
2 Peru US$107m 20.2%
3 Italy US$48m 9%
4 United States US$33m 6.3%
5 Brazil US$17m 3.3%
6 Germany US$17m 3.1%
7 Mexico US$16m 3.1%
8 South Africa US$16m 3%
9 Uruguay US$13m 2.4%
10 Spain US$13m 2.4%

Top importers

RankCountryValueShare
1 Ireland US$158m 29.9%
2 United States US$150m 28.4%
3 United Kingdom US$42m 8%
4 Netherlands US$33m 6.2%
5 China US$19m 3.6%
6 Germany US$14m 2.6%
7 France US$12m 2.3%
8 Japan US$11m 2.1%
9 Uruguay US$9m 1.7%
10 Italy US$9m 1.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 46number of duty-free countries (MFN)
  • 45%highest: Bahamas, Morocco, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 6% 2023
Algeria 5% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 15% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 0% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 20% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 5.7% 4.4% – 7% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 10% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 40% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 10% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 5% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 5.7% 4.4% – 7% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 0% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 3.8% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 7.5% 5% – 10% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
55131 Essential oils of citrus fruit
End use (BEC Rev. 5)
Intermediate goods · BEC 711220
CPC 2.1 product
35410 Essential oils and concentrates, aqueous distillates and aqueous solutions thereof; resinoids; terpenic by-products of the deterpenation of essential oils; mixtures of odoriferous substances of a kind used as raw materials in industry
ISIC Rev. 4 activity
2029 Manufacture of other chemical products n.e.c.

Earlier HS editions

HSCode
20173301.13unchanged
20123301.13unchanged
20073301.13unchanged
20023301.13unchanged
19963301.13unchanged
19923301.13unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 3301.13 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 3301.13 into 2 tariff lines; the duty is between 4.4% and 7% (average 5.7%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £8m (down 2% on the year before), at an average of £13.54 per kg; Italy supplied 36%, followed by Argentina.

World trade in these goods reached US$529m in 2024, up 17.2% on 2023.

Argentina was the largest exporter with 37.2% of the total, ahead of Peru.

Products classified here

Questions and answers

What is the HS code for essential oils of citrus fruit: of lemon?

Essential oils of citrus fruit: of lemon fall under HS subheading 3301.13, part of heading 3301, in section VI of the Harmonized System.

What is the import duty on essential oils of citrus fruit: of lemon in the UK?

Under the UK Global Tariff, imports under 3301.13 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on essential oils of citrus fruit: of lemon in the EU?

Under the EU Combined Nomenclature, imports under 3301.13 from countries without a preferential agreement are charged at 4.4% to 7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most essential oils of citrus fruit: of lemon?

Argentina, with US$197m in 2024 (37.2% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Italy (36%), Argentina (34%) and Spain (12%), out of total imports of £8m.

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Typical products

Everyday names, not part of the legal text.